Civic Intelligence

The Construction Institute Inc

990 • Fiscal year 2015 • EIN 04-3439372

Oct 01, 2014 to Sep 30, 2015 • Filed on Jun 17, 2016

35 Highland AvenueMalden, MA 02148

(781) 321-6288

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

87th percentile

0.40x

Higher debt load relative to assets than 87% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

93rd percentile

0.65x

Higher debt load relative to revenue than 93% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

2nd percentile

-321%

Higher net margin than 2% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

6th percentile

-65%

Faster asset growth than 6% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

2nd percentile

-90%

Faster revenue growth than 2% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$52,012

Down $96,784 (-65%) from 2014

Net Assets

Down

$31,315

Down $102,832 (-77%) from 2014

Liabilities

Up

$20,697

Up $6,048 (+41%) from 2014

Revenue

Down

$32,015

Down $303,359 (-90%) from 2014

Expenses

Down

$134,847

Down $143,353 (-52%) from 2014

Net Income

Down

-$102,832

Down $160,006 (-280%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0-$50KAssets 2011: $54,359Liabilities 2011: $18,135Net Assets 2011: $36,2242011Assets 2012: $48,423Liabilities 2012: $10,857Net Assets 2012: $37,5662012Assets 2013: $124,461Liabilities 2013: $47,488Net Assets 2013: $76,9732013Assets 2014: $148,796Liabilities 2014: $14,649Net Assets 2014: $134,1472014Assets 2015: $52,012Liabilities 2015: $20,697Net Assets 2015: $31,3152015Assets 2016: $34,361Liabilities 2016: $14,178Net Assets 2016: $20,1832016Assets 2017: $24,876Liabilities 2017: $13,178Net Assets 2017: $11,6982017Assets 2018: $11,874Liabilities 2018: $4,065Net Assets 2018: $7,8092018Assets 2019: $7,389Liabilities 2019: $5,200Net Assets 2019: $2,1892019Assets 2020: $1,254Liabilities 2020: $3,350Net Assets 2020: -$2,0962020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2015

Assets$52,012
Liabilities$20,697
Net Assets$31,315

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2011: $258,533Expenses 2011: $276,383Net Income 2011: -$17,8502011Expenses 2012: $273,8352012Revenue 2013: $309,222Expenses 2013: $269,815Net Income 2013: $39,4072013Revenue 2014: $335,374Expenses 2014: $278,200Net Income 2014: $57,1742014Revenue 2015: $32,015Expenses 2015: $134,847Net Income 2015: -$102,8322015Revenue 2016: $40,500Expenses 2016: $51,632Net Income 2016: -$11,1322016Revenue 2017: $0Expenses 2017: $8,485Net Income 2017: -$8,4852017Revenue 2018: $0Expenses 2018: $7,744Net Income 2018: -$7,7442018Revenue 2019: $0Expenses 2019: $5,620Net Income 2019: -$5,6202019Revenue 2020: $0Expenses 2020: $4,285Net Income 2020: -$4,2852020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021

Highlighted filing

2015

Revenue$32,015
Expenses$134,847
Net Income-$102,832
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Jun 17, 2016
Return Version
2014v6.0
Gross Receipts
$32,015
Mission and Program Overview

Mission

To promote safety and health in the construction workplace

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$101,620$38,852▼ $62,768
Accounts Receivable$46,750$13,160▼ $33,590
Land, Buildings, and Equipment, Net$426$0▼ $426
Total Assets$148,796$52,012▼ $96,784
Liabilities
Accounts Payable and Accrued Expenses$14,649$20,697▲ $6,048
Total Liabilities$14,649$20,697▲ $6,048
Net Assets / Fund Balance
Unrestricted Net Assets$134,147$31,315▼ $102,832
Total Net Assets Fund Balance$134,147$31,315▼ $102,832
Total Liabilities and Net Assets / Fund Balance$148,796$52,012▼ $96,784

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$19,102$19,102
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$31,803
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$212
All Other Contributions
$31,803
Change in Net Assets
$-102,832

Audited Revenue Reconciliation

Revenue per Audited Statements
$32,015
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$32,015
Total Revenue per Form 990
$32,015
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,847
Total Fundraising Expense$422
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$111,575--$111,575
Office Expenses$10,329$2,295$127$12,751
Fees for Services Accounting-$5,400-$5,400
Insurance$1,658$369$20$2,047
Depreciation Depletion$344$77$5$426
Other Expenses$298$1,876$270$298
Total Functional Expenses$124,408$10,017$422$134,847

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$134,847
Total Expenses per Audited Statements$134,847
Total Expenses per Form 990$134,847
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$212
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Reviewed by board of trustees prior to filing

FORM 990, PART VI, LINE 15A:

Board of trustees do not receive compensation.

Form 990, Part VI, Section B, Line 15B

Review of comparability data

Form 990, Part VI, Section C, Line 18

AVAILABLE UPON REQUEST

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
The Construction Institute Inc
EIN
04-3439372
Phone
7813216288
Address
35 HIGHLAND AVENUE, MALDEN, MA 02148

Signing Officer

Name
Francis Callahan
Title
Director
Phone
7813216288
Signed
2016-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Francis Callahan
Formed
1998
Legal Domicile
Ma
Voting Board Members
32
Independent Board Members
32
Employees
0
Volunteers
0

Preparer

Firm
Manzi & Associates LLC
Address
855 TURNPIKE STREET, NORTH ANDOVER, MA 01845
Preparer
Jeannie Mickel
Phone
9789751099
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consultants: program service expenses 111,575. Management and general expenses 0. Fundraising expenses 0. Total expenses 111,575.

FORM 990, PART XII, LINE 2C:

There have been no changes to the process during the current year.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the department of labor and internal revenue service. The plan administrator has analyzed the tax positions taken by the plan, and has concluded that as of september 30, 2015, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.

Form 990, Part XI Line 2D

Direct fundraising expenses shown net on form 990, part viii, line 8b

Raw XML AppendixShowing 400 of 452 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/TotalAmt1375
IRS990/OtherExpensesGrp/TotalAmt2298
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0FRANCIS CALLAHAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0311416
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0154604
IRS990/PYOtherRevenueAmt023958
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt057174
IRS990/PYSalariesCompEmpBnftPaidAmt0123596
IRS990/PYTotalExpensesAmt0278200
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0335374
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-102832
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt031803
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0319990
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0309338
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0247866
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0236459
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01145456
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0212
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt015476
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0-119
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt027311
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt022074
IRS990ScheduleA/OtherIncome170Grp/TotalAmt064954
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94630
IRS990ScheduleA/PublicSupportPY170Pct00.91700
IRS990ScheduleA/PublicSupportTotal170Amt01145456
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt031803
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0319990
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0309338
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0247866
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0236459
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01145456
IRS990ScheduleA/TotalSupportAmt01210410
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019102
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019102
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0134847
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt032015
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE DEPARTMENT OF LABOR AND INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES SHOWN NET ON FORM 990, PART VIII, LINE 8B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART XI LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0134847
IRS990ScheduleD/TotalRevenuePerForm990Amt032015
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt032015
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0134847
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY BOARD OF TRUSTEES PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF TRUSTEES DO NOT RECEIVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEW OF COMPARABILITY DATA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTANTS: PROGRAM SERVICE EXPENSES 111,575. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 111,575.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THERE HAVE BEEN NO CHANGES TO THE PROCESS DURING THE CURRENT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, LINE 15A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0148796
IRS990/TotalAssetsEOYAmt052012
IRS990/TotalAssetsGrp/BOYAmt0148796
IRS990/TotalAssetsGrp/EOYAmt052012
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt031803
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0422
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010017
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0124408
IRS990/TotalFunctionalExpensesGrp/TotalAmt0134847
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014649
IRS990/TotalLiabilitiesEOYAmt020697
IRS990/TotalLiabilitiesGrp/BOYAmt014649
IRS990/TotalLiabilitiesGrp/EOYAmt020697
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0134147
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt031315

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